Element of Expense/Investment Code/
Stock Record/Account Number (EEIC/SRAN)
Sales Code
Systems Management Code/
Control Serial Number (SMC/CSN)
Accounting and Disbursing Station Number
Emergency and Special Program Code

FM

AN8

8

FA2 H5

Program Element Code

PEC

AN6

8

FA2 G1

International Balance of Payments Code

IBOP

AN3

9

FA2 P4

Job Order Number

JON

AN12

10

FA2 G4/H4

OBJ-CLASS

AN3

10

FA2 G2

CNTR-OTH-CD

AN2

10

FA2 C3

Fund Control Number/MORD Number

DIFMS Object Class
Contractual Other Code

(G4: Position 1-8)
(H4: Position 9-12)

Note: Includes elements required for National Imagery and Mapping Agency (NIMA) and DIFMS

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Appendix R: Lines of Accounting (LOA) Formats by Service/Agency

Air Force LOA Example
The following LOA example was provided by the Air Force. It is designed to aid in the translation from the
traditional accounting format to the DTS 10X20 format. Both formats are provided below.
Air Force Traditional Format:
EEIC

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Appendix R: Lines of Accounting (LOA) Formats by Service/Agency

Air Force FMS Format
When an LOA is set up for FMS (Foreign Military Sales) purposes, certain fields must be populated in
order for DTS and the DADS to distinguish the FMS LOA from a non-FMS LOA. The FMS elements
(fields) for the Air Force are shown in Table R-1.
Table R-1: Values for AF 2, 9/29/2003 FMS LOA Format Map
VALUES FOR AF 2, 9/29/2003 FMS LOA FORMAT MAP
ACCOUNT
NUMBER

FIELD
NAME

POSITION(S)

VALUE IN POSITION(S)

2

DEPT

1 2

9 7

2

TA

4 5

2

FY

7

X

2

APPR

9 10 11 12

8 2 4 2

1 1

5

CDC

8 9 10

Enter the FMS case identifier assigned for the identification,
accounting and data processing for each offer. This code is indicated
in the FMS contractual sales agreement between the U.S. and an
eligible foreign country or international organization documented by
a DD Form 1513 or a Letter of Offer and Acceptance.

5

CC

12 13

Enter the country or international organizational code for
transactions pertaining to Foreign Military (FMS).

5

Line#

15 16 17

Enter the detail line item on the Letter of Offer and Acceptance.

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Accounting and Disbursing Station Number (ADSN): A six-position numeric code that identifies the
Activity that is responsible for performing the official accounting and reporting for the funds.

2

Appropriation Symbol (APPR SYM): A four-position numeric code that identifies the type of funds being
used.

4

Budget Authority (BA): A two-position alphanumeric code that identifies the aggregate of mission
oriented and support programs, resources and cost data included in the DOD Five-Year Defense
Program.

5

Budget Program Activity Code (BPAC): A six-position alphanumeric code established for a classification below appropriation level to identify major budget programs and activities. It is applicable to Air
Force procurement and RDT&E appropriations.

2

Department Code (Dept): A two-position code that identifies the military department or government entity
receiving the appropriation.

6

Element of Expense/Investment Code (EEIC)/Stock Record Account Number (SRAN): A six-position
alphanumeric code consisting of two parts: a three-position account code followed by a two-position sub
account code to provide a further breakdown. The codes are designed for use in budget preparations and
accounting systems to identify the nature of services and item acquired for immediate consumption
(expense) or capitalization (investment). EEICs are used as part of the Air Force accounting classification
in accounting for commitment, obligation, disbursement, collection and international balance of payment
transactions. This filed is also used for the Stock record Account Number (SRAN).

7

Emergency and Special Program Code (ESP): A two-position alphanumeric code used to provide
separate accounting and reporting for cost incurred during an emergency or in support of a special
program. ESP codes are assigned by HQ USAF, Major Commands (MAJCOMs), or bases. The first
position is assigned by the user and may be either an alpha or numeric character. The second position is
always an alpha character and is assigned as follows: (A-G) HQ USAF; (H-W) MAJCOM; or (X-Z) base.

2

Fiscal Year (FY): A one-position alphanumeric code that designates the year funds are available for
obligation.

5

Foreign Military Sales (FMS) Case Designator Code (CDC): A three-position alphanumeric code in a
FMS contractual sales agreement between the U.S. and foreign country or international organization
documented by a DD Form 1513 or a Letter of Offer and Acceptance. An FMS case identifier is assigned
for the purpose of identification, accounting and data processing for each offer.

5

FMS Country Code (CC): A two-position alphanumeric code identifying a country or international organizational code for transactions pertaining to Foreign Military Sales (FMS); International Military Education
and Training (IMET); and Foreign Military Financing. Country codes also are used to develop the International Balance of Payment (IBOP) code. The country codes used for IBOP are based on the Federal Information Processing Standards (FIPS) publications issued by the National Bureau of Standards (NBS). The
FMS, IMET and FMF codes are developed by the Defense Security Assistance Agency (DSAA) and
published in the Security Assistance Management Manual, DOD 5105.38-M (SAMM).

5

FMS Line# (Line#): A three-position alphanumeric code that identifies a detail line item on the Letter of
Offer and Acceptance.

3

Fund Code (FC): A two-position code established for each Air Force appropriation, DOD fund allowed to
Air Force and military assistance appropriations transferred to Air Force. These codes facilitate computer
processing and are an element of the allotment code.

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Appendix R: Lines of Accounting (LOA) Formats by Service/Agency

Table R-2: Air Force LOA Definitions (Continued)
ACCT

Field Name

9

International Balance of Payments (IBOP): A three-position code identifying a country for transactions
pertaining to International Balance of Payments. The country codes used for IBOP are based on the
Federal Information Processing Standards (FIPS) publications issued by the National Bureau of
Standards (NBS).

10

Job Order Number (JON): A twelve-position alphanumeric code used to identify the job order number or
work order number. The JON identifies the individual MIPR, NASA order, job order, etc., which will be
billed for charges incurred. The work order number is a six-position number assigned by Base Civil
Engineering Office.

4

Operating Agency Code (OAC): A two-position alphanumeric code for a major high-level organizational
unit within the Air Force to which HQ USAF allocates funds.

Program Year (PY): A one-position numeric code required only for appropriations that never expire (FY
X), yet require fiscal year accountability because of the language in the Appropriation Act. Relative to
Fiscal Year.

4

Responsibility Center/Cost Center Codes (RC/CC): A six-position alphanumeric code identifying Air Force organizations, subordinate units, successive levels of responsibility, and their
related cost accounts. Responsibility centers are the focal point of managerial control and
represent a level of reporting for financial accountability. A cost center is a subordinate entity
or unit of activity of an organization used for purposes of cost accumulation and distribution.
The cost account is subordinate to a cost center and is used to collect costs below organizational entities; also cost accounts are identified to single parent command, DOD program
element and functional category.

6

Sales Code (SC): A three-position alphanumeric sales code.

6

Systems Management Code/Control Serial Number (SMC/CSN): A six-position alphanumeric code.
This data can include various elements. Included can be the Cost Systems Indicator (CSI), Cost
Descriptor (CD), Control Serial Number (CSN), or the Systems Management Code (SMC). If any of these
elements are used in GAFS to build an address, they must be included in this field. CSI is in position 1,
CD in position 2, CSN normally is position 2 - 5, SMC is normally positions 1 - 6.

2

Subhead/Limit (SL): A four-position code identifying the limitation or subhead to the U.S. Treasury
account number (basic symbol). The limitation is used to identify a subdivision of funds that restricts the
amount or use of funds for a certain purpose or identifies sub-elements within the account for
management purposes. On accounting documents, the limitation is preceded by a decimal point. If there
is no limitation, leave these positions blank.

2

Transfer Agency (TF): A two-position alphanumeric code identifying the Government agency transferring appropriations and/or funds to the Department of Defense (department code 97) or one of the
Services (department codes 17, 21 or 57). For example, an appropriation in which the Department of
Defense is the receiving agency and the Executive Office of the President is the issuing agency would be
cited as follows: 97-11 X 8242.GYO1.

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Appendix R: Lines of Accounting (LOA) Formats by Service/Agency

R.2 Army LOA Format (LMP, SOMARDS, STANFINS)—ARMY 3, 6/06/2003

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Army FMS Format
When an LOA is set up for FMS (Foreign Military Sales) purposes, certain fields must be populated in
order for DTS and the DADS to distinguish the FMS LOA from a non-FMS LOA. The FMS elements
(fields) for the Army are shown in Table R-3.
Table R-3: Values for Army 3, 6/6/2003 FMS LOA Format Map
VALUES FOR ARMY 3, 6/6/2003 FMS LOA FORMAT MAP
ACCOUNT
NUMBER

FIELD
NAME

POSITION(S)

VALUE IN POSITION(S)

2

DEPT

1 2

9 7

2

FY

4 5 6 7

X X X X

2

BSN

9 10 11 12

8 2 4 2

8

TF

1 2

1 1

8

LOC

4 5

Enter the country or international organizational code for transactions
pertaining to Foreign Military (FMS).

7 8 9

Enter the FMS case identifier assigned for the identification,
accounting and data processing for each offer. This code is indicated
in the FMS contractual sales agreement between the U.S. and an
eligible foreign country or international organization documented by a
DD Form 1513 or a Letter of Offer and Acceptance.

8

FCN

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Refer to the DTA Manual, Chapter 8, Section 8.7 for further information on input of FMS LOA values into
DTS.
Table R-4: Army LOA Definitions
ACCT

Field Name

6

Accounting Processing Code/PRON/JON (APC/P/J): A twelve-position alphanumeric code used to
identify specific elements of the accounting classification and may be used as a shortcut of entering
numerous elements into the accounting system for each transaction. May also be referred to as the Activity
Code, Fund Code (AC/FC or Act Cd, Fd Cd). May also be used for Job Order Number (JON) to identify
and track costs specific to a project.

3

Allotment Serial Number (ASN): A three-to-four position numeric code that identifies a particular distribution of funds.

4

Army Management Structure Code/Project Account (AMS/PA): The AMSCO is a data element not to
exceed 11 digits. It is the common language for interrelating programming, budgeting, accounting and
manpower control through a standard classification of Army activities and functions. For some appropriations the AMSCO is also referred to as the Project Code. For FMS transactions, the FMS case number is
the first three positions; the line number is in positions four through six.

2

Basic Symbol Number (BSN): A four-digit number that identifies the type of funds being used.

7

Cost Allocation Code (ARNG): The Type Duty Code (TDC) identifies the type of duty being performed
and ties it to the appropriation and AMSCO.

9

Special Cost Code (SCC): A code, up to 18 positions, that may be used to identify Special Cost Codes,
such as Activity Base Costing Code, Integrated Facilities System Code, F.E. Document Number, etc.
These are special codes locally assigned to provide specific level of detail required for funding reports.
For SOMARDS users, the Special Cost Code field is used to pass IFS-M data.

2

Department Code (Dept): The department code is a two-digit numeric code which identifies the military
department or government entity receiving the appropriation.

5

Element of Resource (EOR): A four-digit alphanumeric code that identifies the type of resource being
employed or consumed. Classifies the resource according to the nature of usage rather than the purpose.
The first and second positions relate to an Office of Management and Budget (OMB) object classification;
the third and fourth positions are detail data.

1,7

Fiscal Station Number (FSN): A six-digit number that identifies the Activity which is responsible for
performing the official accounting and reporting for the funds.

2

Fiscal Year (FY): A four-position alphanumeric code that designates the year funds are available for
obligation.

8

Foreign Military Sales (FMS) Case (FCN): A three-position alphanumeric code that indicates as an FMS
contractual sales agreement between the U.S. and an eligible foreign country or international organization
documented by a DD Form 1513 or a Letter of Offer and Acceptance (LOA). An FMS case identifier is
assigned for the purpose of identification, accounting and data processing for each offer.

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